Will and inheritance
Nicolò Bolla

Nicolò Bolla

Will and Inheritance in Italy

Becoming a resident of Italy will also impact your estate. What happens if you die in Italy? 

You should take this question seriously, and find out the consequences of dying in Italy.

Will and inheritance
Will and inheritance

Which law is applicable if you die in Italy?

Prior answering this question, it is important to understand where the deceased had his/her place of habitual residency.

The place of habitual residency is defined as the place where the deceased had the most personal and economic ties, as well as the intent to live in a certain place.

The rule of thumb is that the applicable law to a deceased person in Italy is the Italian law. Which means that the estate will be split to the issue according to the Italian law, as well as the taxation rules will be the Italian ones.

This can create some headaches to the heirs if they live overseas since the estate has to be dealt in Italy, in the Italian language, and it is likely to require attorneys to manage it.

For EU citizens however, the EU regulation 650/2012 takes place, providing a break through to the Italian norms.

EU Inheritance regulation 650/2021

This is a breakthrough regulation aimed at simplifying the process of dealing with the estate. EU citizens residing in a foreign country can write a will choosing to treat the estate under the law of the country of origin (you can’t pick a random country).

In this scenario, a German citizen living in Italy can opt to apply German laws to his estate.

Note that this election applies to the whole estate, involving all the assets and liabilities anywhere located in the world. 

It is therefore crucial to write a valid will, and to elect the applicable legislation to the whole estate. In absence of that, the estate will be treated as Italian based.

If any of the heirs lives outside of Italy, and within the EU, in order to access the Italian assets of the estate, he/she must obtain a EU Certificate of Succession. You can get a European Certificate of Succession from a court in the EU country with the power to rule on the inheritance, or from another competent authority – for example, a notary – in the same country.

The authority that issues the European Certificate of Succession will keep the original and will issue certified copies to the heir, executor of the will or administrator of the estate, valid for a period of 6 months, which can be extended.

Share this post:


Related Posts

2 People signing contracts | Open a Company in Italy

How to open a Company in Italy in 2022

Who Can Open a Company in Italy To conduct business in Italy there are several different options available. This is thanks to many reforms that encourage the streamlining and simplification of procedures required to start and operate businesses in Italy. Any person may conduct business either as an individual in Italy, or through the setting

Retire in Calabria in Italy

Italy’s southern region of Calabria is the toe of the Italian boot, a peninsula surrounded by the incredible Tyrrhenian Sea on the west coast, the Ionian Sea on the east, and separated from Sicily by the small Strait of Messina, itself steeped in both history and myth. Who Qualifies to Retire in Calabria, Italy While

Freelance with a calculator | Freelance Visas in Italy

Freelance Visas in Italy

Obtaining a Self-Employment Visa in Italy Getting your hands on a freelance visa (Visa for Self-Employment), as a non-EU citizen, is difficult. Not only does the Consulate ask that you have some form of “employment” lined up before arriving in Italy (often a perplexing situation), but you have to go through some additional processes that,

Gran Sasso in Abruzzo Italy | Retire in Abruzzo

Retire in Abruzzo in Italy

Abruzzo is in the center of Italy, a mere 31 miles from Rome, though historically it has been considered a part of southern Italy both politically and culturally. Its eastern coast is bordered by the Adriatic Sea, with Le Marche to the north, Lazio to the west, and Molise to the south. Living in Abruzzo

San Pietro Square | Requirements for Residency in Italy

Requirements for residency in Italy: all you need to know

Requirements for EU Citizens and Non-EU Citizens All citizens of the European Union have the right to move and reside freely in Italy or within the territory of another Member State other than that of which he/she is a national. Different formalities are required depending on the length of stay (exceeding three months or shorter

Scroll to Top

Join us for

Joing our mailing and receive at your mailbox our amazing real estate opportunities, services updates and the latest news.